WORKSHEET FOR DETERMINING
ESTATE FILING REQUIREMENT
for Deaths Occurring in 2013
1.
Federal gross estate (actual or pro forma federal Form 706, part 2, line 1) .1. $_______________________
2.
Adjusted taxable gifts (made within one year of death) ...............................2. $_______________________
3.
Maine elective property ...............................................................................3. $_______________________
4.
Total (line 1 plus line 2 plus line 3) ..............................................................4. $_______________________
5.
Is a federal Form 706 required? .................................................................. 5.
___ YES
___ NO
Is line 4 greater than $2,000,000?
YES
NO
YES
Is the answer to line 5 yes?
Form 706ME must be fi led
NO
Is there property included in
YES
the estate that is located in
Form 700-SOV may be fi led
Maine for which a lien release
is desired?
NO
No Maine form is necessary
Rev. 11/12